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<h1>Sikkim GST Act 2017: New Quarterly Return Procedure Allows 35% Tax Payment via Electronic Cash Ledger for Eligible Taxpayers.</h1> The Government of Sikkim has issued a notification under the Sikkim Goods and Services Tax Act, 2017, detailing a special procedure for registered taxpayers who opt to file quarterly returns. These taxpayers can pay 35% of their tax liability for the first or second month of a quarter by depositing the amount in their electronic cash ledger. This procedure applies if their electronic cash or credit ledger balance is insufficient for the tax liability. The special procedure is effective from January 1, 2021, and is available only to those who have filed returns for the complete preceding tax period.